https://www.taxtmi.com/caselaws?id=207694 HC held reassessment proceedings invalid for addition treating a gift as unexplained where the assessee filed a fresh return in response to a notice under s.148 but no notice under s.143(2) was issued thereafter. The court ruled the mandate of issuing notice u/s 143(2) after receipt of the fresh return is mandatory and cannot be dispensed with; absence of such notice vitiates the escaped assessment procedure. Decision rendered in favor of the assessee. en-us Mon, 24 May 2010 00:00:00 +0530 Tue, 31 Mar 2026 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207694 HC held reassessment proceedings invalid for addition treating a gift as unexplained where the assessee filed a fresh return in response to a notice under s.148 but no notice under s.143(2) was issued thereafter. The court ruled the mandate of issuing notice u/s 143(2) after receipt of the fresh return is mandatory and cannot be dispensed with; absence of such notice vitiates the escaped assessment procedure. Decision rendered in favor of the assessee. Case-Laws Income Tax Mon, 24 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207694